THE SCOTTISH WILDLIFE TRUST

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

CT Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In the considered opinion of Council this provides sufficient resilience to demonstrate the Trust is a going concern for at least 12 months after the date of signing the financial statements and the Trust will continue to seek to consolidate, grow and diversify its income sources in order to reinforce operational activity. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. THE SCOTTISH WILDLIFE TRUST · parent
   1. Natural Capital Scotland Limited · Scotland · dormant

Significant events

• “Purchased the 7,600-hectare Inverbroom Estate near Ullapool following the largest donation in the Trust's history (see note 30, as this was acquired in two parts: the first in March 2025 and the second the following month, which is outside the reporting period for this report).”
• “Launched a £200k Development Grant programme to kickstart a pipeline of new Riverwoods Projects.”
• “Delivered four successful fundraising appeals (for invasive non-native species, Largiebaan Wildlife Reserve, Cumbernauld Nurturing Natural Connections and a push for the Resilience Fund), as well as an emergency appeal in response to Storm Éowyn.”
• “Creation of a Designated Fund in year to ensure financial resources are set aside for such events.”
• “large number of legacies being received in the year.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +283.2%

  £6,782,590 → £25,993,433

• Cash

  +134.5%

  £5,026,490 → £11,784,662

• Net assets

  +144.4%

  £13,216,093 → £32,306,179

• Employees

  -1%

  102 → 101

• Wages

  +3.1%

  £2,993,705 → £3,085,495

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers